From the following information, prepare Bank Reconciliation Statement of Sohan as on $31^{st}$ March, 2023:
a. Cash Book showed a debit balance of Rs. 3,72,000.
b. Cheque issued but not yet presented for payment amounted to Rs. 72,000.
c. Dividend received by the bank, but not entered in the Cash Book Rs. 5,000.
d. Interest allowed by the Bank Rs. 1,250.